Accounting information system in regards to princing at airports

ABSTRACT In this study, the necessary accounting information system used to obtain accounting information, which is utilized in various management decisions at airports, and how the information obtained from the is system can be used in pricing airport services are examined. In order to achieve this, and utilizing a management perspective, first the civil aviation activities and airports within the transportation system are presented as a system. To this extent, the general features of the management and organization structure, management information systems, and the accounting information system at airports are explained. Later, airports' cost accounting sub-system within the accounting information system is studied in detail. By taking cost structure, expenditures and revenues at airports into consideration, methods that illustrate which cost elements are used and how they are used in pricing airport services are explained using examples. In the last section of this study, it is research that at what rate accounting information is utilized in pricing decisions in regards to the accounting system applied at airports in our country. Since the airports in Turkey are under government ownership, the accounting processes of all airports are done within the limits of Uniform Chart of Accounting and pricing decisions are centralized at "State Airport Authority" (DHMI), a conclusion is reached that the accounting process is done using various data which is not based on accounting information. IV